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EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2014

EMPLOYEE BENEFIT PLANS

Schedule of changes in benefit obligations and plan assets and disclosure of funded status and accumulated benefit obligation of nonunion defined benefit plans

The following table discloses the changes in benefit obligations and plan assets of the Company’s nonunion defined benefit plans for years ended December 31, the measurement date of the plans:

		Nonunion Defined						Supplemental						Postretirement
		Benefit Pension Plan						Benefit Plan						Health Benefit Plan
		2014			2013			2014			2013			2014			2013
		(in thousands)
Change in benefit obligations
Benefit obligations at beginning of year		$	211,660		$	260,950		$	7,092		$	7,213		$	16,318		$	18,308
Service cost		—			4,734			—			—			280			331
Interest cost		6,039			7,784			184			150			788			751
Actuarial (gain) loss		11,906			(10,797		)	53			(271		)	5,269			(2,484		)
Benefits paid		(58,047		)	(22,486		)	(853		)	—			(539		)	(588		)
Curtailment gain		—			(29,262		)	—			—			—			—
Settlement loss		2,852			737			306			—			—			—
Benefit obligations at end of year		174,410			211,660			6,782			7,092			22,116			16,318
Change in plan assets
Fair value of plan assets at beginning of year		207,613			181,225			—			—			—			—
Actual return on plan assets		8,599			31,074			—			—			—			—
Employer contributions		100			17,800			853			—			539			588
Benefits paid		(58,047		)	(22,486		)	(853		)	—			(539		)	(588		)
Fair value of plan assets at end of year		158,265			207,613			—			—			—			—
Funded status		$	(16,145	)	$	(4,047	)	$	(6,782	)	$	(7,092	)	$	(22,116	)	$	(16,318	)
Accumulated benefit obligation		$	174,410		$	211,660		$	6,782		$	7,092		$	22,116		$	16,318

Schedule of amounts recognized in the consolidated balance sheets related to nonunion defined benefit plans

Amounts recognized in the consolidated balance sheets at December 31 consisted of the following:

		Nonunion Defined						Supplemental						Postretirement
		Benefit Pension Plan						Benefit Plan						Health Benefit Plan
		2014			2013			2014			2013			2014			2013
		(in thousands)
Current liabilities (included in accrued expenses)		$	—		$	—		$	(1,941	)	$	—		$	(684	)	$	(610	)
Noncurrent liabilities (included in pension and postretirement liabilities)		(16,145		)	(4,047		)	(4,841		)	(7,092		)	(21,432		)	(15,708		)
Liabilities recognized		$	(16,145	)	$	(4,047	)	$	(6,782	)	$	(7,092	)	$	(22,116	)	$	(16,318	)

Summary of the components of net periodic benefit cost

The following is a summary of the components of net periodic benefit cost for the Company’s nonunion benefit plans for the years ended December 31:

		Nonunion Defined									Supplemental									Postretirement
		Benefit Pension Plan									Benefit Plan									Health Benefit Plan
		2014			2013			2012			2014			2013			2012			2014			2013			2012
		(in thousands)
Service cost		$	—		$	4,734		$	9,189		$	—		$	—		$	—		$	280		$	331		$	315
Interest cost		6,039			7,784			8,692			184			150			210			788			751			749
Expected return on plan assets		(10,419		)	(13,313		)	(12,063		)	—			—			—			—			—			—
Amortization of prior service credit		—			—			—			—			—			—			(190		)	(190		)	(190		)
Pension settlement expense		5,880			2,111			—			715			—			—			—			—			—
Amortization of net actuarial loss (1)		2,398			7,140			10,767			214			260			202			93			535			416
Net periodic benefit cost		$	3,898		$	8,456		$	16,585		$	1,113		$	410		$	412		$	971		$	1,427		$	1,290

(1) The Company amortizes actuarial losses over the average remaining active service period of the plan participants and does not use a corridor approach.

Summary of pension settlement distributions and settlement expense

The following is a summary of the pension settlement distributions and pension settlement expense for the years ended December 31:

		Nonunion Defined									Supplemental
		Benefit Pension Plan									Benefit Plan
		2014(1)			2013(2)			2012			2014(3)			2013			2012(4)
		(in thousands, except per share data)
Pension settlement distributions		$	57,518		$	20,104		$	—		$	853		$	—		$	1,126
Pension settlement expense, pre-tax		$	5,880		$	2,111		$	—		$	715		$	—		$	—
Pension settlement expense per diluted share, net of taxes		$	0.14		$	0.05		$	—		$	0.02		$	—		$	—

(1) Pension settlement distributions represent $32.1 million of lump-sum benefit distributions and a $25.4 million nonparticipating annuity contract purchase.

(2) Pension settlement distributions represent lump-sum benefit distributions paid in 2013.

(3) Pension settlement expense relates to the SBP benefit for an officer retirement that occurred in 2014. The benefit distribution amount was fixed at the retirement date, but a portion of the benefit will be paid in 2015, because IRC Section 409A which requires that certain distributions to certain key employees under the SBP be delayed for six months after retirement.

(4) The 2012 SBP distribution represents the portion of a benefit related to an officer retirement that occurred in 2011 which was delayed for six months after retirement in accordance with IRC Section 409A. The pension settlement expense related to this distribution was recognized in 2011.

Pre-tax amounts included in accumulated other comprehensive loss that have not yet been recognized in net periodic benefit cost

Included in accumulated other comprehensive loss at December 31 were the following pre-tax amounts that have not yet been recognized in net periodic benefit cost:

		Nonunion Defined						Supplemental						Postretirement
		Benefit Pension Plan						Benefit Plan						Health Benefit Plan
		2014			2013			2014			2013			2014			2013
		(in thousands)
Unrecognized net actuarial loss		$	24,303		$	16,003		$	1,207		$	1,778		$	5,327		$	150
Unrecognized prior service credit		—			—			—			—			(697		)	(887		)
Total		$	24,303		$	16,003		$	1,207		$	1,778		$	4,630		$	(737	)

Pre-tax amounts, which are reported within accumulated other comprehensive loss, expected to be recognized as components of net periodic benefit cost in the next fiscal year

The following amounts, which are reported within accumulated other comprehensive loss at December 31, 2014, are expected to be recognized as components of net periodic benefit cost in 2015 on a pre-tax basis. (Amounts exclude the effect of pension settlements which the Company will incur for the nonunion defined benefit pension plan in 2015.)

		Nonunion						Postretirement
		Defined Benefit			Supplemental			Health
		Pension Plan			Benefit Plan			Benefit Plan
		(in thousands)
Unrecognized net actuarial loss		$	3,008		$	159		$	622
Unrecognized prior service credit		—			—			(190		)
Total		$	3,008		$	159		$	432

Weighted-average assumptions used to determine benefit obligations and net periodic benefit cost for nonunion defined benefit plans

The discount rate is determined by matching projected cash distributions with appropriate high-quality corporate bond yields in a yield curve analysis. Weighted-average assumptions used to determine nonunion benefit obligations at December 31 were as follows:

		Nonunion Defined				Supplemental				Postretirement
		Benefit Pension Plan				Benefit Plan				Health Benefit Plan
		2014		2013		2014		2013		2014		2013
Discount rate		3.2	%	3.8	%	2.5	%	2.8	%	3.9	%	4.7	%

Weighted-average assumptions used to determine net periodic benefit cost for the Company’s nonunion benefit plans for the years ended December 31 were as follows:

		Nonunion Defined						Supplemental						Postretirement
		Benefit Pension Plan						Benefit Plan						Health Benefit Plan
		2014(1)		2013(2)		2012		2014(3)		2013		2012		2014		2013		2012
Discount rate		3.8	%	3.1	%	3.7	%	2.8	%	2.1	%	3.2	%	4.7	%	3.8	%	4.3	%
Expected return on plan assets		6.5	%	7.5	%	7.5	%	N/A		N/A		N/A		N/A		N/A		N/A
Rate of compensation increase (4)		N/A		3.3	%	3.3	%	N/A		N/A		N/A		N/A		N/A		N/A

(1) The discount rate presented was used to determine the first quarter 2014 credit and the interim discount rates established upon each quarterly settlement in 2014 at a rate of 3.5%, 3.3%, and 3.4% was used to calculate the credit for the second, third, and fourth quarter of 2014, respectively.

(2) The discount rate presented was used to determine expense for the first six months of 2013 and the discount rate established upon the June 30, 2013 curtailment of 3.9% and upon the September 30, 2013 settlement of 3.7% was used to calculate the credit for the third and fourth quarter of 2013, respectively.

(3) The discount rate presented was used to determine expense for the first ten months of 2014 and the discount rate of 2.5% established upon the October 31, 2014 settlement was used to calculate expense for the last two months of 2014.

(4) The compensation assumption was no longer applicable for determining net periodic benefit cost of the nonunion defined benefit pension plan upon the June 30, 2013 remeasurement for plan curtailment due to the freeze of the accrual of benefits effective July 1, 2013.

Schedule of the assumed health care cost trend rates for the postretirement health benefit plan

The assumed health care cost trend rates for the Company’s postretirement health benefit plan at December 31 were as follows:

		2014				2013
		Pre-65		Post-65		Pre-65		Post-65
Health care cost trend rate assumed for next year		7.5	%	5.8	%	8.0	%	5.0	%
Rate to which the cost trend rate is assumed to decline		4.5	%	4.5	%	5.0	%	5.0	%
Year that the rate reaches the cost trend assumed rate		2027		2020		2020		2020

Effects of one-percentage-point change in assumed health care cost trend rates on the postretirement health benefit plan

The health care cost trend rates have a significant effect on the obligations reported for health care plans. A one-percentage-point change in assumed health care cost trend rates would have the following effects on the Company’s postretirement health benefit plan for the year ended December 31, 2014:

		One Percentage Point
		Increase			Decrease
		(in thousands)
Effect on total of service and interest cost components		$	204		$	(164	)
Effect on postretirement benefit obligation		$	4,321		$	(3,450	)

Schedule of estimated future benefit payments for nonunion defined benefit plans

Estimated future benefit payments from the Company’s nonunion defined benefit pension (paid from trust assets), SBP, and postretirement health benefit plans, which reflect expected future service as appropriate, as of December 31, 2014 are as follows:

		Nonunion						Postretirement
		Defined Benefit			Supplemental			Health
		Pension Plan			Benefit Plan			Benefit Plan
		(in thousands)
2015		$	31,108		$	1,941		$	684
2016		$	14,813		$	1,235		$	750
2017		$	14,341		$	—		$	813
2018		$	13,622		$	—		$	916
2019		$	13,408		$	3,107		$	963
2020-2024		$	55,806		$	—		$	5,509

Weighted-average target, acceptable ranges, and actual asset allocations of the nonunion defined benefit pension plan

The weighted-average target, acceptable ranges, and actual asset allocations of the Company’s nonunion defined benefit pension plan at December 31 is summarized in the following table:

		2014
		Target		Acceptable						Weighted-Average Allocation
		Allocation		Range						2014		2013
Equity Securities
Large Cap U.S. Equity		15.0	%	10.0	%	–		25.0%		18.9	%	23.8	%
Mid Cap U.S. Equity		10.0		8.0	%	–		12.0%		12.1		10.7
Small Cap U.S. Equity		10.0		8.0	%	–		12.0%		11.3		10.5
International Equity		15.0		11.0	%	–		19.0%		15.0		12.5
Income Securities
Debt Instruments		30.0		20.0	%	–		35.0%		20.4		17.6
Floating Rate Loan Fund		10.0		3.0	%	–		15.0%		10.2		3.6
Cash Equivalents
Cash and Cash Equivalents		10.0		0.0	%	–		15.0%		12.1		21.3
		100.0	%							100.0	%	100.0	%

Fair value of the nonunion defined benefit pension plan assets, by major asset category and fair value hierarchy level

The fair value of the Company’s nonunion defined benefit pension plan assets at December 31, 2014, by major asset category and fair value hierarchy level (see Fair Value Measurements accounting policy in Note B), were as follows:

					Fair Value Measurements Using
					Quoted Prices			Significant			Significant
					In Active			Observable			Unobservable
					Markets			Inputs			Inputs
		Total			(Level 1)			(Level 2)			(Level 3)
					(in thousands)
Cash and Cash Equivalents(1)		$	19,085		$	19,085		$	—		$	—
Debt Instruments(2)		32,361			—			32,361			—
Floating Rate Loans(3)		16,106			16,106			—			—
Large Cap U.S. Equity		29,964			29,964			—			—
Mid Cap U.S. Equity		19,180			19,180			—			—
Small Cap U.S. Equity		17,899			17,899			—			—
International Equity		23,670			23,670			—			—
		$	158,265		$	125,904		$	32,361		$	—

(1) Consists primarily of money market mutual funds.

(2) Includes corporate debt instruments (66%), mortgage-backed instruments (24%), treasury instruments (5%), municipal debt instruments (4%), and agency debt instruments (1%) which are priced using daily bid prices. The fair value measurements are provided by a pricing service which uses the market approach with inputs derived from observable market data.

(3) Consists of a floating rate loan mutual fund.

The fair value of the Company’s nonunion defined benefit pension plan assets at December 31, 2013, by major asset category and fair value hierarchy level (see Fair Value Measurements accounting policy in Note B), were as follows:

					Fair Value Measurements Using
					Quoted Prices			Significant			Significant
					In Active			Observable			Unobservable
					Markets			Inputs			Inputs
		Total			(Level 1)			(Level 2)			(Level 3)
					(in thousands)
Cash and Cash Equivalents(1)		$	44,166		$	44,166		$	—		$	—
Debt Instruments(2)		36,517			—			36,517			—
Floating Rate Loans(3)		7,594			7,594			—			—
Large Cap U.S. Equity		49,281			49,281			—			—
Mid Cap U.S. Equity		22,181			22,181			—			—
Small Cap U.S. Equity		21,848			21,848			—			—
International Equity		26,026			26,026			—			—
		$	207,613		$	171,096		$	36,517		$	—

(1) Consists primarily of money market mutual funds.

(2) Includes corporate debt instruments (37%), mortgage-backed instruments (27%), treasury instruments (24%), municipal debt instruments (5%), asset-backed instruments (4%), and agency debt instruments (3%) which are priced using daily bid prices. The fair value measurements are provided by a pricing service which uses the market approach with inputs derived from observable market data.

(3) Consists of a floating rate loan mutual fund.

Schedule of multiemployer pension funds and key participation information

Significant multiemployer pension funds and key participation information were as follows:

				Pension				FIP/RP
				Protection Act				Status		Contributions (d)									Surcharge
		EIN/Pension		Zone Status (b)				Pending/		(in thousands)									Imposed
Legal Name of Plan		Plan Number (a)		2014		2013		Implemented (c)		2014			2013			2012			(e)
Central States, Southeast and Southwest Areas Pension Plan(1)(2)		36-6044243		Red		Red		Implemented(3)		$	74,001		$	70,020		$	68,683		No
Western Conference of Teamsters Pension Plan(2)		91-6145047		Green		Green		No(4)		23,030			20,601			20,774			No
Central Pennsylvania Teamsters Defined Benefit Plan(1)(2)		23-6262789		Green		Green		No		12,810			12,143			11,170			No
I. B. of T. Union Local No. 710 Pension Fund(6)(7)		36-2377656		Green(5)		Green(5)		No		9,186			10,001			9,567			No
All other plans in the aggregate										25,150			23,468			21,701
Total multiemployer pension contributions paid(8)										$	144,177		$	136,233		$	131,895

Table Heading Definitions

(a) The “EIN/Pension Plan Number” column provides the Federal Employer Identification Number (EIN) and the three-digit plan number, if applicable.

(b) Unless otherwise noted, the most recent PPA zone status available in 2014 and 2013 is for the plan’s year-end status at December 31, 2013 and 2012, respectively. The zone status is based on information ABF Freight received from the plan and was certified by the plan’s actuary. Green zone funds are those that are in neither endangered or critical status and generally have a funded percentage of at least 80%.

(c) The “FIP/RP Status Pending/Implemented” column indicates if a funding improvement plan (FIP) or a rehabilitation plan (RP), if applicable, is pending or has been implemented.

(d) Amounts reflect contributions made by ABF Freight in the respective year and differ from amounts expensed during the year.

(e) The surcharge column indicates if a surcharge was paid by the employer to the plan.

(1) ABF Freight was listed by the plan as providing more than 5% of the total contributions to the plan for the plan years ended December 31, 2013 and 2012.

(2) Information for this fund was obtained from the annual funding notice, other notices received from the plan, and the Form 5500 filed for the plan years ended December 31, 2013 and 2012.

(3) Adopted a rehabilitation plan effective March 25, 2008 as updated. Utilized amortization extension effective December 31, 2003.

(4) Utilized funding relief elections under the Pension Relief Act to determine the zone status beginning with the January 1, 2011 actuarial valuation.

(5) PPA zone status relates to plan years February 1, 2013 — January 31, 2014 and February 1, 2012 — January 31, 2013.

(6) ABF Freight was listed by the plan as providing more than 5% of the total contributions to the plan for the plan years ended January 31, 2014 and 2013.

(7) Information for this fund was obtained from the annual funding notice, other notices received from the plan, and the Form 5500 filed for the plan years ended January 31, 2014 and January 31, 2013.

(8) Contribution levels can be impacted by several factors such as changes in business levels and the related time worked by contractual employees, contractual rate increases for pension benefits, and the specific funding structure, which differs among funds. The pension contribution rate for contractual employees increased an average of 2.0%, 2.0%, and 2.3% effective primarily on August 1, 2014, 2013, and 2012, respectively. The Supplemental Negotiating Committee for the Central States Pension Plan approved no pension contribution increase effective August 1, 2014, 2013, and 2012. The Supplemental Negotiating Committee for the Western Conference of Teamsters Pension Plan approved no pension increase effective August 1, 2014, 2013, and 2012. The year-over-year changes in multiemployer pension plan contributions presented above were also influenced by changes in ABF Freight’s business levels.

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Tabular disclosure of the quantitative and qualitative information related to multiemployer plans in which the employer participates. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 80

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=35742057&loc=SL14450657-114947

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Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (j)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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